2013 (11) TMI 715

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of pre-deposit of amount which has been confirmed by lower authorities as in-eligible CENVAT Credit, interest thereof and equivalent amount of penalty on the ground that the credit availed of Service Tax paid on the rental premises is in-eligible as the said premises are used by the director as residential premises and hence in no way connected to the manufacturing activity of the appellant. 2. O....